From 1696 until 1851 a “window tax” was imposed in England and Wales1.
Sort-of a precursor to property taxes like council tax today, it used an estimate of the value of a property as an indicator of the wealth of its occupants: counting the number of
windows provided the mechanism for assessment.
Window tax replaced an earlier hearth tax, following the ascension to the English throne of Mary II and William III of Orange. Hearth tax had come from a similar philosophy: that
you can approximate the wealth of a household by some aspect of their home, in this case the number of stoves and fireplaces they had.
(A particular problem with window tax as enacted is that its “stepping”, which was designed to weigh particularly heavily on the rich with their large houses, was that it similarly
weighed heavily on large multi-tenant buildings, whose landlord would pass on those disproportionate costs to their tenants!)
Why a window tax? There’s two ways to answer that:
A window tax – and a hearth tax, for that matter – can be assessed without the necessity of the taxpayer to disclose their income. Income tax, nowadays the most-significant form of
taxation in the UK, was long considered to be too much of an invasion upon personal privacy3.
But compared to a hearth tax, it can be validated from outside the property. Counting people in a property in an era before solid recordkeeping is hard. Counting hearths is
easier… so long as you can get inside the property. Counting windows is easier still and can be done completely from the outside!
One of the things I learned while on this trip was that the Netherlands, too, had a window tax for a time. But there’s an interesting difference.
The Dutch window tax was introduced during the French occupation, under Napoleon, in 1810 – already much later than its equivalent in England – and continued even after he was ousted
and well into the late 19th century. And that leads to a really interesting social side-effect.
Glass manufacturing technique evolved rapidly during the 19th century. At the start of the century, when England’s window tax law was in full swing, glass panes were typically made
using the crown glass process: a bauble of glass would be
spun until centrifugal force stretched it out into a wide disk, getting thinner towards its edge.
The very edge pieces of crown glass were cut into triangles for use in leaded glass, with any useless offcuts recycled; the next-innermost pieces were the thinnest and clearest, and
fetched the highest price for use as windows. By the time you reached the centre you had a thick, often-swirly piece of glass that couldn’t be sold for a high price: you still sometimes
find this kind among the leaded glass in particularly old pub windows5.
As the 19th century wore on, cylinder glass became the norm. This is produced by making an iron cylinder as a mould, blowing glass into it, and then carefully un-rolling the cylinder
while the glass is still viscous to form a reasonably-even and flat sheet. Compared to spun glass, this approach makes it possible to make larger window panes. Also: it scales
more-easily to industrialisation, reducing the cost of glass.
The Dutch window tax survived into the era of large plate glass, and this lead to an interesting phenomenon: rather than have lots of windows, which would be expensive,
late-19th century buildings were constructed with windows that were as large as possible to maximise the ratio of the amount of light they let in to the amount of tax for which
they were liable6.
That’s an architectural trend you can still see in Amsterdam (and elsewhere in Holland) today. Even where buildings are renovated or newly-constructed, they tend – or are required by
preservation orders – to mirror the buildings they neighbour, which influences architectural decisions.
It’s really interesting to see the different architectural choices produced in two different cities as a side-effect of fundamentally the same economic choice, resulting from slightly
different starting conditions in each (a half-century gap and a land shortage in one). While Britain got fewer windows, the Netherlands got bigger windows, and you can still see the
effects today.
…and social status
But there’s another interesting this about this relatively-recent window tax, and that’s about how people broadcast their social status.
In some of the traditionally-wealthiest parts of Amsterdam, you’ll find houses with more windows than you’d expect. In the photo above, notice:
How the window density of the central white building is about twice that of the similar-width building on the left,
That a mostly-decorative window has been installed above the front door, adorned with a decorative
leaded glass pattern, and
At the bottom of the building, below the front door (up the stairs), that a full set of windows has been provided even for the below-ground servants quarters!
When it was first constructed, this building may have been considered especially ostentatious. Its original owners deliberately requested that it be built in a way that would attract a
higher tax bill than would generally have been considered necessary in the city, at the time. The house stood out as a status symbol, like shiny jewellery, fashionable clothes,
or a classy car might today.
How did we go wrong? A century and a bit ago the super-wealthy used to demonstrate their status by showing off how much tax they can pay. Nowadays, they generally seem
more-preoccupied with getting away with paying as little as possible, or none8.
Can we bring back 19th-century Dutch social status telegraphing, please?9
Footnotes
1 Following the Treaty of Union the window tax was also applied in Scotland, but
Scotland’s a whole other legal beast that I’m going to quietly ignore for now because it doesn’t really have any bearing on this story.
2 The second-hardest thing about retrospectively graphing the cost of window tax is
finding a reliable source for the rates. I used an archived copy of a guru site about Wolverhampton history.
3 Even relatively-recently, the argument that income tax might be repealed as incompatible
with British values shows up in political debate. Towards the end of the 19th century, Prime Ministers Disraeli and Gladstone could be relied upon to agree with one another on almost
nothing, but both men spoke at length about their desire to abolish income tax, even setting out plans to phase it out… before having to cancel those plans when some
financial emergency showed up. Turns out it’s hard to get rid of.
4 There are, of course, other potential reasons for bricked-up windows – even aesthetic ones – but a bit of a giveaway is if the bricking-up
reduces the number of original windows to 6, 9, 14 or 19, which are thesholds at which the savings gained by bricking-up are the greatest.
5 You’ve probably heard about how glass remains partially-liquid forever and how this
explains why old windows are often thicker at the bottom. You’ve probably also already had it explained to you that this is complete bullshit. I only
mention it here to preempt any discussion in the comments.
6 This is even more-pronounced in cities like Amsterdam where a width/frontage tax forced
buildings to be as tall and narrow and as close to their neighbours as possible, further limiting opportunities for access to natural light.
7 Yet I’m willing to learn a surprising amount about Dutch tax law of the 19th century. Go
figure.
I’m increasingly convinced that Friedemann Friese‘s 2009 board game Power Grid: Factory Manager (BoardGameGeek) presents gamers with a highly-digestible model of the energy economy in a capitalist society.
In Factory Manager, players aim to financially-optimise a factory over time, growing production and delivery capacity through upgrades in workflow, space, energy, and staff
efficiency. An essential driving factor in the game is that energy costs will rise sharply throughout. Although it’s not always clear in advance when or by how much, this increase in
the cost of energy is always at the forefront of the savvy player’s mind as it’s one of the biggest factors that will ultimately impact their profit.
Given that players aim to optimise for turnover towards the end of the game (and as a secondary goal, for the tie-breaker: at a specific point five rounds after the game begins) and not
for business sustainability, the game perhaps-accidentally reasonably-well represents the idea of “flipping” a business for a profit. Like many business-themed games, it favours
capitalism… which makes sense – money is an obvious and quantifiable way to keep score in a board game! – but it still bears repeating.
There’s one further mechanic in Factory Manager that needs to be understood: a player’s ability to control the order in which they take their turn and their capacity to
participate in the equipment auctions that take place at the start of each round is determined by their manpower-efficiency in the previous round. That is: a player who
operates a highly-automated factory running on a skeleton staff benefits from being in the strongest position for determining turn order and auctions in their next turn.
The combination of these rules leads to an interesting twist: in the final turn – when energy costs are at their highest and there’s no benefit to holding-back staff to
monopolise the auction phase in the nonexistent subsequent turn – it often makes most sense strategically to play what I call the “sweatshop strategy”. The player switches off
the automated production lines to save on the electricity bill, drags in all the seasonal workers they can muster, dusts off the old manpower-inefficient machines mouldering in the
basement, and gets their army of workers cranking out widgets!
With indefinitely-increasing energy prices and functionally-flat staff costs, the rules of the game would always eventually reach the point at which it is most cost-effective
to switch to slave cheap labour rather than robots. but Factory Manager‘s fixed-duration means that this point often comes for all players in many games at the same
predictable point: a tipping point at which the free market backslides from automation to human labour to keep itself alive.
There are parallels in the real world. Earlier this month, Tim Watkins wrote:
The demise of the automated car wash may seem trivial next to these former triumphs of homo technologicus but it sits on the same continuum. It is just one of a gathering
list of technologies that we used to be able to use, but can no longer express (through market or state spending) a purpose for. More worrying, however, is the direction in which we
are willingly going in our collective decision to move from complexity to simplicity. The demise of the automated car wash has not followed a return to the practice of people
washing their own cars (or paying the neighbours’ kid to do it). Instead we have more or less happily accepted serfdom (the use of debt and blackmail to force people to work) and
slavery (the use of physical harm) as a reasonable means of keeping the cost of cleaning cars to a minimum (similar practices are also keeping the cost of food down in the UK).
This, too, is precisely what is expected when the surplus energy available to us declines.
I love Factory Manager, but after reading Watkins’ article, it’ll probably feel a little different to play it, now. It’s like that moment when, while reading the rules, I first
poured out the pieces of Puerto Rico. Looking through them, I thought for a moment about what the “colonist”
pieces – little brown wooden circles brought to players’ plantations on ships in a volume commensurate with the commercial demand for manpower – represented. And that realisation adds
an extra message to the game.
Beneath its (fabulous) gameplay, Factory Manager carries a deeper meaning encouraging the possibility of a discussion about capitalism, environmentalism, energy, and
sustainability. And as our society falters in its ability to fulfil the techno-utopian dream, that’s perhaps a discussion we need to be having.
But for now, go watch Sorry to Bother You, where you’ll find further parallels… and at least you’ll get to laugh as you do
so.
I got metaphorically spanked a couple of days ago. Folks have been talking about the Fearless Girl statue ever since it was dropped in Manhattan’s Financial District some
five weeks ago. I have occasionally added a comment or two to some of the online discussions about the statue.